PENGARUH OPINI AUDIT, UKURAN KANTOR AKUNTAN PUBLIK (KAP), UKURAN PERUSAHAAN, FINANCIAL DISTRESS DAN PERTUMBUHAN PERUSAHAAN TERHADAP AUDITOR SWITCHING

(Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016)

  • Atikah Atikah Universitas Budi Luhur
  • Nora Hilmia Primasari Universitas Budi Luhur
Keywords: Auditor Switching, Audit Opinion, Size KAP, Company Size, Financial Distress, and Growth company

Abstract

This research was conducted to analyze the influence audit opinion, KAP size, firm size, financial distress and growth company against the auditor switching. The population in this research was uses secondary data from the financial statements of companies manufacture sub-sector food and drink 2012-2016 period listed in Indonesia Stock Exchange (BEI) as many as 16 companies. Based on purposive sampling method in data collection, obtained 65 companies sampled. This research empirically examine the influence audit opinion, KAP size, firm size, financial distress and growth company against the auditor switching. The results of this research show that the variable of audit opinion have significant effect on auditor switching. The test result also show that the size KAP, company size, financial distress, and growth company have not significant effect on auditor switching.

Published
2018-08-01
Issue
Vol 1 No 02 (2017): Akuntansi Responsibilitas Audit dan Pajak (AKURAT)
Section
Table of Contents